CHAMPION INTERNATIONAL CORPORATION AND SUBSIDIARIES EXHIBIT 11 Calculation of Primary Earnings (Loss) Per Common Share and Fully Diluted Earnings (Loss) Per Common Share (unaudited) (in thousands, except per share) Six Months Ended Three Months Ended ---------------------- -------------------- June 30, June 30, ---------------------- -------------------- 1993 1992 1993 1992 --------- ---------- --------- -------- Primary earnings (loss) per common share: Net Income (Loss) $(57,929) $(459,112) $(22,342) $ 2,006 Dividends on Preference Shares 13,875 13,875 6,938 6,938 -------- --------- -------- -------- Net Income (Loss) Applicable to Common Stock $(71,804) $(472,987) $(29,280) $ (4,932) ======== ========= ======== ======== Average number of common shares outstanding 92,731 92,622 92,769 92,639 ======== ========= ======== ======== Per share $ (.77) $ (5.10) $ (.31) $ (.05) ======== ========= ======== ======== Fully diluted earnings (loss) per common share: Net Income (Loss) Applicable to Common Stock $(71,804) $(472,987) $(29,280) $ (4,932) Add income effect, assuming conversion of dilutive convertible securities --- --- --- --- -------- --------- -------- -------- Net income (loss) on a fully diluted basis $(71,804) $(472,987) $(29,280) $ (4,932) ======== ========= ======== ======== Average number of common shares outstanding 92,731 92,622 92,769 92,639 Add common share effect, assuming conversion of dilutive convertible securities --- --- --- --- -------- --------- -------- -------- Average number of common shares outstanding on a fully diluted basis 92,731 92,622 92,769 92,639 ======== ========= ======== ======== Per share $ (.77) $ (5.10) $ (.31) $ (.05) ======== ========= ======== ======== NOTE: (1) The computation of fully diluted earnings per common share assumes that the average number of common shares outstanding during the period is increased by the conversion of securities having a dilutive effect, and that net income applicable to common stock is increased by dividends and after-tax interest on such securities.